103 KAR 3:010E. General Administrative Forms manual.

103 KAR 3:010. General Administrative Forms manual.

RELATES TO: KRS 42.470, 61.870-61.884, 131.020, 131.030, 131.041-131.081, 131.081(2), (9), (15), 131.110, 131.130, 131.130(3), (10), 131.155, 131.170, 131.181, 131.183, 131.190, 131.190(1), 131.340, 131.500, 131.500(1), (2), (3), (10), 131.510(1), (2)(a), 131.540, 132.020, 132.043, 132.060-132.090, 132.130-132.180, 132.190, 132.200, 132.215, 132.216, 132.220-132.270, 132.290, 132.310, 132.320, 132.450, 132.487, 132.510, 132.820, 132.990, 133.045, 133.110, 133.120, 133.130, 133.240, 134.020, 134.390, 134.420, 134.430, 134.440, 134.500, 134.580(4), 134.590, 134.800, 134.805, 134.810, 134.815, 134.820, 134.825, 134.830, 135.010, 135.020, 135.050, 136.020, 136.030, 136.040, 136.050, 136.070, 136.071, 136.0704, 136.090, 136.100, 136.115-136.180, 136.181-136.187, 136.1873, 136.310, 136.320, 136.330, 136.335, 136.377, 136.392, 136.545, 136.575, 136.600-136.660, 137.130, 137.160, 139.550, 139.560, 142.010, 142.050, 142.321, 142.327, 142.357, 143.030(1), 143.037, 143.040, 143.050, 143.060(1), 143.085, 143.990, 143A.010, 143A.030, 143A.035, 143A.037, 143A.080, 143A.090, 143A.100(1), 143A.991, 144.120(4), 154.22-050, 154.22-060, 154.22-070, 154.23-010, 154.24-110, 154.24-130, 154.26-090, 154.28-090, 154.34-010, 154.45-090, 154.45-100, 154.45-110(1), 155.170, 160.613-160.617, 209.160, 224.01-310(1), 224.60, 234.321, 234.370, 243.710, 243.720, 243.730, 243.850, 243.884, 248.756(2), 299.530, 304.4-030, 304.11-050, 304.49-220, 351.175, 395.470(3), 413.120.

STATUTORY AUTHORITY: KRS 131.130(3)

NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(3) authorizes the Department of Revenue to prescribe forms necessary for the administration of any revenue law by the promulgation of an administrative regulation incorporating the forms by reference. This administrative regulation incorporates by reference the required Revenue Forms used in the general administration of taxes by the Department of Revenue and not limited to a specific tax.

Section 1. Administrative - Required Forms. (1) Revenue Form 10A001, "Request to Inspect Public Records", shall be completed by the public to request access to public records specified on the form.

(2) Revenue Form 10A020, "Waiver of Appeal Rights", shall be completed by a taxpayer to reopen an audit that has become final if the taxpayer has failed to timely file a protest with the Department of Revenue.

(3) Revenue Form 10A070, "Authorization Agreement for Electronic Funds Transfer", shall be completed by taxpayers to authorize the Department of Revenue to move funds by electronic means from taxpayer accounts to the Department of Revenue as payment for taxes.

(4) Revenue Form 10A100, "Kentucky Tax Registration Application", shall be used by taxpayers to voluntarily apply for tax registration of the following taxes:

(a) Employer’s Kentucky withholding;

(b) Corporation income;

(d) Consumer’s use;

(e) Motor vehicle tire fee;

(f) Transient room; and

(g) Limited liability entity.

(5) Revenue Form 10A100-CS, "Kentucky Tax Registration Application", shall be sent by the department's registration compliance section to taxpayers for the taxpayers to use to apply for tax registration of the following taxes:

(a) Employer's Kentucky withholding;

(b) Corporation income;

(d) Consumer’s use;

(e) Motor vehicle tire fee;

(f) Transient room; and

(g) Limited liability entity.

(6) Revenue Form 10A100-FI, "Kentucky Tax Registration Application", is an online, fill-in form which shall be used by taxpayers to voluntarily apply for tax registration of the following taxes:

(a) Employer's Kentucky withholding;

(b) Corporation income;

(d) Consumer’s use;

(e) Motor vehicle tire fee; and

(f) Transient room; and

(g) Limited liability entity.

(7) Revenue Form 10A100-I, "Instructions for Kentucky Tax Registration Application", shall provide instructions for the proper completion of Revenue Forms 10A100 or 10A100-FI, "Kentucky Tax Registration Application", which are used to apply for employer's Kentucky withholding, corporation income, sales and use taxes, consumer’s use, motor vehicle tire fee, transient room, and limited liability entity tax accounts.

(8) Revenue Form 10A100-CS(I), "Instructions for Kentucky Tax Registration Application", shall provide instructions for the proper completion of Revenue Form 10A100-CS, "Kentucky Tax Registration Application", which is used to apply for employer's Kentucky withholding, corporation, sales and use taxes, consumer’s use, motor vehicle tire fee, transient room, and limited liability entity tax accounts.

(9) Revenue Form 10A170, "Request for Notification of Administrative Regulation Filing" shall be used by individuals to request receipt of copies of ordinary administrative regulations filed with the Legislative Research Commission by the Department of Revenue.

(10) Revenue Form 10F100, "Your Rights As a Kentucky Taxpayer", shall provide the public with information describing taxpayer rights provided by KRS Chapters 131, 133 and 134.

(11) Revenue Form 12A012, "Receipt of Seized Property", shall be presented for execution to the taxpayer receiving returned property from the Kentucky Department of Revenue that was previously seized for failure to pay taxes in order to establish documentation that the property was returned to the taxpayer.

(12) Revenue Form 12A018, "Kentucky Department of Revenue Offer in Settlement", shall be presented for execution to persons requesting to settle their tax liabilities for less than the delinquent tax liability based upon doubt as to collectibility or doubt as to liability.

(13) Revenue Form 12A104, "Notice of Seizure", shall be presented to the owner or officer of the entity from which the Kentucky Department of Revenue is seizing property for failure to pay taxes owed to the Commonwealth.

(14) Revenue Form 12A107, "Notice of Sale", shall be presented to the owner of seized property, the newspaper with the highest circulation for that area, and posted at the courthouse, at three (3) other public places within the county, and where the seizure was made, for the purpose of notifying the property owner, and advertising to the public the sale of the seized property.

(15) Revenue Form 12A109-1, "Release of Bank Levy", shall be presented to the bank on which the levy was served for the purpose of releasing the seized property.

(16) Revenue Form 12A109-2, "Release of Levy", shall be presented to the party on which the levy was served for the purpose of releasing the seized property.

(17) Revenue Form 12A109-3, "Release of Levy", shall be presented to the party on which the levy was served for the purpose of releasing the seized property related to child support.

(18) Revenue Form 12A110, "Release of Levy on Wages, Salary, and Other Income", shall be presented to an employer for the purpose of releasing a wage levy.

(19) Revenue Form 12A110-1, "Release of Levy on Wages, Salary, and Other Income", shall be presented to an employer for the purpose of releasing a wage levy related to child support.

(20) Revenue Form 12A500, "Certificate of Partial Discharge of Tax Lien", shall be presented to anyone who makes a proper application for a lien release on a specific piece of property if the Department of Revenue's lien attaches no equity or if the equity that the lien encumbers is paid to the Department of Revenue.

(21) Revenue Form 12A501, "Certificate of Subordination of Kentucky Finance and Administration Tax Lien", shall be presented to anyone who makes proper application requesting that the Department of Revenue subordinate its lien position to a new mortgage and demonstrates that the subordination is in the Commonwealth’s best interest.

(22) Revenue Form 12A502, "Application for Certificate of Subordination of Kentucky Tax Lien", shall be presented to anyone who requests to have the Department of Revenue subordinate its lien position to a new mortgage.

(23) Revenue Form 12A503, "Application for Specific Lien Release", shall be presented to anyone who requests that the Department of Tax release its tax lien so that a specific piece of property can be sold.

(24) Revenue Form 12A504, "Personal Assessment of Corporate Officer or LLC Manager", shall be presented to a corporate officer for the purpose of establishing responsibility of payment of trust taxes owed to the Commonwealth.

(25) Revenue Form 12A505, "Waiver Extending Statutory Period of Assessment of Corporate Officer or LLC Manager ", shall be presented to the corporate officers or LLC managers for the purpose of entering into a payment agreement to pay the trust taxes owed to the Commonwealth, and the terms of the payment agreement shall extend past the statutory period for assessing responsible corporate officers or LLC managers.

(26) Revenue Form 12A506, "Waiver Extending Statutory Period for Collection", shall be presented to the taxpayer for the purpose of extending the period in which the liability can be collected.

(27) Revenue Form 12A507, "Table for Figuring the Amount Exempt From Levy On Wages, Salary, and Other Income", shall be presented to employers with a wage levy on an employee for the purpose of calculating the dollar amount of wages due to the employee.

(28) Revenue Form 12A508-1, "Notice of Tax Due", shall be presented for the purpose of assessing an officer of a corporation who is personally liable for trust taxes owed to the Commonwealth.

(29) Revenue Form 12A508-2, "Notice of Tax Due", shall be presented for the purpose of assessing an officer of a corporation who is personally liable for Gasoline and Special Fuels taxes owed to the Commonwealth.

(30) Revenue Form 12A508-3, "Notice of Tax Due", shall be presented for the purpose of assessing a manager or partner of a limited liability company who is personally liable for trust taxes owed to the Commonwealth.

(31) Revenue Form 12A508-4, "Notice of Tax Due", shall be presented for the purpose of assessing a manager or partner of a limited liability company who is personally liable for Gasoline and Special Fuels taxes owed to the Commonwealth.

(32) Revenue Form 12A513, "Corporation and Pass-Through Entity Nexus Questionnaire", shall be presented to companies who are unsure if they have a Kentucky tax presence for the purpose of establishing nexus with the state.

(33) Revenue Form 12A514, "Questionnaire for Persons Relative to a Notice of Assessment", shall be presented to an officer of a corporation for the purpose of resolving responsibility of the trust taxes owed to the Commonwealth.

(34) Revenue Form 12A517, "Notice of State Tax Lien", shall be presented to the county clerk for appropriate recording and to the taxpayer against whom the lien is filed for the purpose of filing and recording the tax lien in the county clerk’s office and giving notification to the taxpayer.

(35) Revenue Form 12A518, "Certificate of Release of Tax Lien", shall be presented to the county clerk and to the taxpayer against whom the tax lien is filed for the purpose of releasing the lien and notifying the taxpayer of the release.

(36) Revenue Form 12A518-1, "Certificate of Release of Child Support Lien", shall be presented to the county clerk and to the taxpayer against whom the child support lien is filed for the purpose of releasing the lien and notifying the obligor of the release.

(37) Revenue Form 12A638, "Statement of Financial Condition for Individuals", shall be presented to individuals requesting to make payments or settle their tax liability to the Commonwealth for the purpose of establishing the financial ability to make payments or settle.

(38) Revenue Form 12A638(I), "Instructions for Completing Statement of Financial Condition for Individuals", shall provide instructions for completing Revenue Form 12A638.

(39) Revenue Form 12A639, "Statement of Financial Condition for Businesses", shall be presented to business owners requesting to make payments or settle a tax liability to the Commonwealth for the purpose of establishing the financial ability to make payments or settle.

(40) Revenue Form 12A639(I), "Instructions for Completing Statement of Financial Condition for Businesses", shall provide instructions for completing Revenue Form 12A639.

(41) Revenue Form 12B019, "Notice of Levy on Wages, Salary, and Other Income", shall be presented to employers for the purpose of levying wages from an employee who owes taxes to the Kentucky Department of Revenue.

(42) Revenue Form 12B019-1, "Notice of Levy on Wages, Salary, and Other Income", shall be presented to employers for the purpose of levying wages from an employee who owes child support.

(43) Revenue Form 12B020, "Notice of Levy", shall be presented to banks for the purpose of levying bank accounts of taxpayers who owe taxes to the Kentucky Department of Revenue.

(44) Revenue Form 12B020-2, "Notice of Levy", shall be presented to banks for the purpose of levying bank accounts of obligors who owe child support.

(45) Revenue Form 21A020, "Request for Copy of Tax Refund Check", shall be completed and submitted to the Department of Revenue in order to obtain a copy of a cashed refund check.

(46) Revenue Form 30A006, "Temporary Vendor Sales and Use Tax Return/Processing Document", shall be used to register temporary vendors who do business in the Commonwealth of Kentucky.

(47) Revenue Form 31A001, "Vendor Contact Authorization", shall be used by a Department of Revenue representative to obtain permission from a taxpayer to contact his vendors concerning the issuance of exemption certificates.

(48) Revenue Form 31A004, "Auditor Record of Money Receipt Issued", shall be used by the taxpayer and the auditor to acknowledge payment of taxes determined to be tentatively due at the time of an audit.

(49) Revenue Form 31A012, "Interstate Sales/Income Tax Questionnaire", shall be used to establish possible taxing jurisdiction for sales and use tax and income tax for the states of Ohio and Indiana.

(50) Revenue Form 31A014, "SEATA - Southeastern Association of Tax Administrators Nexus Questionnaire", shall be used to establish possible taxing jurisdiction for sales and use tax and income tax for the states of Alabama, Arkansas, Florida, Georgia, Kentucky, Louisiana, Mississippi, North Carolina, Tennessee, Virginia and West Virginia.

(51) Revenue Form 31A020, "Office of Field Operations Request for Copy of Tax Return(s)", shall be used by Department of Revenue representatives to obtain permission from a taxpayer to release tax returns.

(52) Revenue Form 31A149, "Agreement Fixing Period of Limitation Upon Assessment of Sales, Use or Severance Tax", shall be completed by a taxpayer and a representative of the Kentucky Department of Revenue whereby both parties consent and agree that certain sales, use or severance tax deficiencies or overpayments for specific periods may be assessed or refunded beyond the normal four (4) year statute of limitations.

(53) Revenue Form 31A685, "Authorization to Examine Bank Records", shall be used by the Department of Revenue to obtain permission from a taxpayer to examine records in connection with transactions at the taxpayer’s bank.

(54) Revenue Form 31A725, "Statute of Limitations Agreement", shall be completed by a taxpayer and a representative of the Kentucky Department of Revenue whereby both parties consent and agree that certain income tax deficiencies or overpayments for specific periods may be assessed or refunded beyond the normal four (4) year statute of limitations.

(55) Revenue Form 31F010, "Kentucky’s Computer Assisted Audit Program Brochure", shall be used as instructions for taxpayers who submit tax records in an electronic format.

Section 2. Incorporation by Reference. (1) The following material is incorporated by reference:

(a) Revenue Form 10A001, "Request to Inspect Public Records", February, 1997;

(b) Revenue Form 10A020, "Waiver of Appeal Rights", January, 2001;

(d) Revenue Form 10A100, "Kentucky Tax Registration Application", March, 2007;

(e) Revenue Form 10A100-CS, "Kentucky Tax Registration Application", March, 2007;

(f) Revenue Form 10A100-FI, "Kentucky Tax Registration Application", March, 2007;

(g) Revenue Form 10A100-I, "Instructions for Kentucky Tax Registration Application", March, 2007;

(h) Revenue Form 10A100-CS(I), "Instructions for Kentucky Tax Registration Application", March, 2007;

(i) Revenue Form 10A170, "Request for Notification of Administrative Regulation Filing", August, 2003;

(j) Revenue Form 10F100, "Your Rights as a Kentucky Taxpayer", December, 2007;

(k) Revenue Form 12A012, "Receipt of Seized Property", November, 2006;

(l) Revenue Form 12A018, "Kentucky Department of Revenue Offer in Settlement", August, 2004;

(m) Revenue Form 12A104, "Notice of Seizure", October, 1982;

(n) Revenue Form 12A107, "Notice of Sale", January, 2000;

(o) Revenue Form 12A109-1, "Release of Bank Levy", September, 2004;

(p) Revenue Form 12A109-2, "Release of Levy", January, 2000;

(q) Revenue Form 12A109-3, "Release of Levy", January, 2008;

(r) Revenue Form 12A110, "Release of Levy on Wages, Salary, and Other Income", September, 2004;

(s) Revenue Form 12A110-1, "Release of Levy on Wages, Salary, and Other Income", January, 2008;

(t) Revenue Form 12A500, "Certificate of Partial Discharge of Tax Lien", June, 2006;

(u) Revenue Form 12A501, "Certificate of Subordination of Kentucky Finance and Administration Tax Lien", June, 2006;

(v) Revenue Form 12A502, "Application for Certificate of Subordination of Kentucky Tax Lien", October, 2006;

(w) Revenue Form 12A503, "Application for Specific Lien Release", October, 2006;

(x) Revenue Form 12A504, "Personal Assessment of Corporate Officer or LLC Manager", June, 2003;

(y) Revenue Form 12A505, "Waiver Extending Statutory Period of Assessment of Corporate Officer or LLC Manager", June, 2003;

(z) Revenue Form 12A506, "Waiver Extending Statutory Period for Collection", June, 2003;

(aa) Revenue Form 12A507, "Table for Figuring the Amount Exempt from Levy on Wages, Salary, and Other Income", November, 2006;

(bb) Revenue Form 12A508-1, "Notice of Tax Due", January, 2008;

(cc) Revenue Form 12A508-2, "Notice of Tax Due", January, 2008;

(dd) Revenue Form 12A508-3, "Notice of Tax Due", January, 2008;

(ee) Revenue Form 12A508-4, "Notice of Tax Due", January, 2008;

(ff) Revenue Form 12A513, "Corporation and Pass-Through Entity Nexus Questionnaire", April, 2008;

(gg) Revenue Form 12A514, "Questionnaire for Persons Relative to a Notice of Assessment", August, 1996;

(hh) Revenue Form 12A517, "Notice of State Tax Lien", October, 2004;

(ii) Revenue Form 12A518, "Certificate of Release of Tax Lien", January, 2008;

(jj) Revenue Form 12A518-1, "Certificate of Release of Child Support Lien", January, 2008;

(kk) Revenue Form 12A638, "Statement of Financial Condition for Individuals", July, 2004;

(ll) Revenue Form 12A638(I), "Instructions for Completing Statement of Financial Condition for Individuals", August, 2004;

(mm) Revenue Form 12A639, "Statement of Financial Condition for Businesses", August, 2004;

(nn) Revenue Form 12A639(I), "Instructions for Completing Statement of Financial Condition for Businesses", August, 2004;

(oo) Revenue Form 12B019, "Notice of Levy on Wages, Salary, and Other Income", September, 2004;

(pp) Revenue Form 12B019-1, "Notice of Levy on Wages, Salary, and Other Income", January, 2008;

(qq) Revenue Form 12B020, "Notice of Levy", September, 2004;

(rr) Revenue Form 12B020-2, "Notice of Levy", January, 2008;

(ss) Revenue Form 21A020, "Request for Copy of Tax Refund Check", October, 2006;

(tt) Revenue Form 30A006, "Temporary Vendor Sales and Use Tax Return/Processing Document", December, 2006;

(uu) Revenue Form 31A001, "Vendor Contact Authorization", July, 2006;

(vv) Revenue Form 31A004, "Auditor Record of Money Receipt Issued", July, 2006;

(ww) Revenue Form 31A012, "Interstate Sales/Income Tax Questionnaire", July, 2006;

(xx) Revenue Form 31A014, "SEATA - Southeastern Association of Tax Administrators Nexus Questionnaire", July, 2006;

(yy) Revenue Form 31A020, "Office of Field Operations Request for Copy of Tax Return(s)", July, 2006;

(zz) Revenue Form 31A149, "Agreement Fixing Period of Limitation Upon Assessment of Sales, Use or Severance Tax", July, 2006;

(aaa) Revenue Form 31A685, "Authorization to Examine Bank Records", May, 1985;

(bbb) Revenue Form 31A725, "Statute of Limitations Agreement", July, 2006; and

(ccc) Revenue Form 31F010, "Kentucky’s Computer Assisted Audit Program Brochure", June, 2006.

(2) This material may be inspected, copied, or obtained, subject to applicable copyright law, at the Kentucky Department of Revenue, 501 High Street, Frankfort, Kentucky 40620, or at any Kentucky Department of Revenue Taxpayer Service Center, Monday through Friday, 8 a.m. to 5 p.m. (33 Ky.R. 3080; Am. 3333; eff. 6-1-2007; 34 Ky.R. 2203; 2379; eff. 6-6-08.)